Sharifova Rukhsora Nuriddinova

Annotation: 

The article considers the issue of accounting of business transactions based on international accounting standards. In connection with the transition to market relations, high demands are placed on accounting information, since it is the main source for making management decisions. Therefore, in addition to accounting, other types of accounting of business transactions began to be introduced, such as financial, management, tax, audit, statistical, operational, etc. This obliges accountants to improve their level of knowledge and professional competencies in the field of accounting at the level of international standards.

Keywords: financial accounting, management accounting, taxation and audit, international standards, high qualification, competence, accounting data, management decisions, analysis of business transactions.